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The Official Journal of the Pan-Pacific Association of Input-Output Studies (PAPAIOS)

Journal of Economic Structures Cover Image

Table 2 Correspondence between FOF accounts and FSA data

From: Inter-industry analysis in the Korean flow-of-funds accounts

Financial instruments selected for this study The FOF accounts in 1993 SNA The FSA data
Currency and deposits Currency and deposits Assets
 Cash and deposits
Insurance and pension reserves Insurance and pension reserves n/a
Securities Securities other than shares, shares and other equities, financial derivatives Assets
 Short-term securities, long-term securities and investments
 Current maturities of bonds payable, bonds payable, capital stock (adjusted by market capitalization)
Loans Loans, government loans Liabilities
 Short-term borrowings from banking institutions, current maturities of long-term borrowings, other short-term borrowings, long-term borrowings from banking institutions, other long-term borrowings
Trade credits Trade credits Assets
 Trade receivables
 Trade payables
Foreign exchange holdings Foreign exchange holdings n/a
Call loans and money Call loans and money n/a
Other claims and debts Foreign direct investment, other foreign claims and debts, miscellaneous Assets
 Nontrade accounts and notes receivable, other quick assets
 Nontrade accounts and notes payable, liability provisions, other liabilities